Market Risk As of August 1, 2016, we define market risk as the possibility of incurring losses in on- and off-balance sheet recorded positions as a result of adverse changes in market prices. The market risk minimum capital requirement is the arithmetic sum of the minimum capital requirement for interest rate, stock price, exchange rate and options risks. The risks subject to the requirement for market risk are the risks of positions in instruments—securities and derivatives—imputed to the trading portfolio and the risks of positions in foreign currencies, regardless of the portfolio—investment or trading—to which they are charged. To meet this capital requirement, entities must apply a “Standard Measurement Method” based on an aggregate of components that separately capture the specific and general market risks for securities positions. The capital requirement for general market risk is obtained through the residual term method, which consists of the arithmetic sum of the absolute value of the net weighted position in the trading book, the vertical rejection (percentage of positions offset within each time band), horizontal rejection (percentage of positions offset through different time bands) and the net change in option positions. The requirements are calculated separately for positions in Pesos and in foreign currency, depending on the applicable area, term and coupon value. The capital requirement for stock price risk is equivalent to the arithmetic sum of the requirement for specific stock price risk (equivalent to 8% of the gross position in shares) and the requirement for general market risk (equivalent to 8% of the net position in shares—total long position minus total short positions in each stock). The capital requirement for exchange rate risk is equivalent to 8% of the total net position. For measuring options risk, entities that only buy options (and their value is less than 5% of the computable Regulatory Equity of the previous month) or whose positions are covered by positions purchased under the same conditions, may use the option so-called “Simplified method.” This requirement incorporates both the general market risk and the specific risk. In the remaining cases, entities must use the delta-plus method, which uses Greek letters (delta, gamma and beta) to determine the delta equivalent of each position The chart below, shows the maximum, minimum, average and closing values for the years 2025 and 2024 of the market risk requirements of foreign currency status and status in securities charged to the Trading portfolio: 260 Table of Contents 2025 2024 Variation 2025 (in millions of Pesos) Minimum 16,890.6 22,474.8 (5,584.2 ) Maximum 35,399.0 48,217.5 (12,818.5 ) Average 25,617.3 37,800.2 (12,182.9 ) December 31, 30,106.1 22,474.8 7,631.3 Market risk for foreign exchange position 2025 2024 Variation 2025 (in millions of Pesos) Minimum 793.1 4,532.4 (3,739.3 ) Maximum 14,949.1 34,462.6 (19,513.5 ) Average 8,008.6 11,042.2 (3,033.6 ) December 31, 10,186.5 4,532.4 5,654.1 Market risk for securities position 2025 2024 Variation 2025 (in millions of Pesos) Minimum 14,899.8 8,322.1 6,577.7 Maximum 20,448.8 36,454.4 (16,005.6 ) Average 17,607.4 26,749.5 (9,142.1 ) December 31, 19,917.3 17,941.3 1,976.0 Market risk for shareholders’ equity position 2025 2024 Variation 2025 (in millions of Pesos) Minimum 0.9 0.5 0.4 Maximum 2.4 39.1 (36.7 ) Average 1.2 8.5 (7.3 ) December 31, 2.3 1.1 1.2 The increase in market risk year over year (Ps. 7,631.3 million or 34%) was primarily due to an increase in market risk for the foreign exchange position by Ps. 5,654.1 million or 125% and an increase in market risk for the securities position by Ps. 1,976.0 million or 11%. With respect to market risk related to the foreign currency position, in 2025 a complete shift in the position was implemented, moving from a long position to a short position in response to new market conditions, taking advantage of interest rate differentials associated with maintaining a short position. The reasons for the VaR increase were the increase in the foreign currency position in dollars and the increase in the foreign exchange rate by 41% to Ps. 1,459.4 in 2025 from Ps. 1,032.5 in 2024. Regarding market risk for the securities position, the year-over-year increase in VaR relates to the corporate bonds portfolio, which experienced significant growth compared to the prior year-end. With respect to the government securities portfolio, although an increase in VaR was observed due to higher prices compared to the prior year-end, this was offset by a reduction in positions. Sensitivity to interest rate Sensitivity to interest rate arises in our normal course of business as the re-pricing characteristics of its interest-earning assets do not necessarily match those of its interest-bearing deposits and other borrowings. The re-pricing structure of assets and liabilities is matched when an equal amount of assets and liabilities re-price for any given period. Any excess of assets or liabilities over these matched items results in a gap or mismatch. Our interest rate sensitivity analysis measures the risk arising from the different sensitivity of assets and liabilities when interest rate changes occur (“duration” approach). It covers all the assets and liabilities excluding tradable portfolios. 261 Table of Contents The following table shows changes in economic value of equity (EVE) for last two years (in millions of Pesos): 2025 2024 (in millions of Pesos) Minimum 46,815.3 17,812.0 Maximum 103,036.9 56,994.4 Average 75,301.5 31,909.4 December 31 98,622.9 56,994.4 For the year 2025, in average as well as in the minimum, maximum and closing values, the Delta EVE measure increased when compared to the previous year. This variation observed in 2025 is primarily justified by the increase in balances at nominal values, due to the impact of inflation and depreciation during the year. Furthermore, changes in interest rate curves during 2025 caused an increase in the economic value of equity and consequently in the mentioned measure. The Central Bank removed all rules and regulations regarding minimum capital requirements for interest rate risk. Notwithstanding this, financial entities must continue to calculate the interest rate risk and remain subject to the Superintendency’s supervision. For additional information regarding market and interest rate risk management see note 52 “Capital Management, Corporate Governance Transparency and Risk Management” to our audited consolidated financial statements as of December 31, 2025 and 2024.